Section 1
These Regulations may be cited as the Capital Gains Tax (Definition of Permanent Interest Bearing Share) Regulations 1999 and shall come into force on 29th July 1999.
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Statutory Instrument
The Capital Gains Tax (Definition of Permanent Interest Bearing Share) Regulations 1999
Section 2
In section 117(11)(b) of the Taxation of Chargeable Gains Act 1992 at the end there shall be added “as if that Order were still in force, with the modification that, for references to “the first criterion” wherever they appear (including definitions), there are substituted references to “the second criterion”.”
2 sections
Cite this legislation
The Capital Gains Tax (Definition of Permanent Interest Bearing Share) Regulations 1999 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-1999-1953
Contains public sector information licensed under the Open Government Licence v3.0.
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